현재 시행중인 금융회사의 내부통제 제도와 이에 대한 운영책임자인 준법지원인 제도를 기업, 특히 상장법인에도 도입하자는 의견이 꾸준히 제기되고 있다. 이 논문은 상장법인들에게 내부통제, 정확히는 준법관리시스템과 이를 담당하는 준법지원인 제도의 도입 타당성을 검토하여 그 필요성을 역설하고 바람직한 도입방안을 제시하였다. 먼저 제도 도입의 전제로서 기업은 금융회사와 속성이 다르므로 차별화된 제도 도입이 요망된다는 점을 지적하였다. 제도의 주요 내용을 보면, 도입근거 등과 관련하여 내부통제제도의 범위를 준법관리로 제한할 것과, 엄격한 법적 의무화 보다는 거래소 상장규정을 통한 완화된 의무화를 고려해 볼 것과, 그리고 기업 규모를 감안한 비례적 도입을 제시하였다. 다음으로 준법지원인 제도의 내용으로는, 법무실 및 감사조직과 분리하고 경영진의 의사결정을 적극 지원할 수 있도록 보고라인을 이사회로 할 것과, 준법지원인의 자격을 준법지원업무 담당자와는 분리하여 준법지원인의 자격은 기업 자율에 맡기되 업무 담당자는 변호사(외국변호사 포함)로 자격을 제한할 것을 권고하였다. 무엇보다도 내부통제시스템의 성공적 정착의 핵심 요건으로 형사적, 행정적, 민사적 인센티브가 가장 중요하므로 다양한 인센티브를 제공하여 가급적 상장법인들이 자발적으로 내부통제를 도입하도록 배려해 줄 것을 요청하였다. 마지막으로 법률교육이나 변호사 양성에 있어서 기업의 수요를 감안한 전문교육의 확대가 중요하다는 점도 지적하였다.

This article makes a study on the propriety of introduction of 'internal control system' and 'compliance officer' to listed companies. The internal control system and the compliance officer have been in force for financial companies in Korea since 2001. To begin with, the study points out as a basic principle that a corporation needs a different system from that of a financial company since they have different intrinsic attributes. The detailed assertions of the article are as follows. First, with regard to the scope of the system and a legal basis, the scope of the internal control system for a listed company needs to be limited to the compliance of laws and regulations excluding risk management operation. Also, the internal control system had better be obligated not by a statute but by a more flexible rule of Korea Exchange. In addition, the system needs to be introduced in proportion to the size of companies. Second, in regard of the compliance officer, the officer had better be separated from the legal and audit departments, and the officer needs to be under control by a board instead of an internal auditor. Besides, the compliance officer is recommended to be separated from a person directly in charge of the compliance work. In the case, the paper suggests that there be no qualification on the compliance officer, but the person in charge of the compliance affairs be a lawyer including a foreign lawyer. Next, the study shows how much important the incentives are for more adoption of the compliance system by listed companies by introducing good examples of other countries. The incentives may be provided from the criminal, administrative and civil sides. Finally, it is emphasized that more specific and professional education considering the needs of companies are very important for training a qualified lawyer for the compliance work.

This article makes a study on the propriety of introduction of 'internal control system' and 'compliance officer' to listed companies. The internal control system and the compliance officer have been in force for financial companies in Korea since 2001. To begin with, the study points out as a basic principle that a corporation needs a different system from that of a financial company since they have different intrinsic attributes. The detailed assertions of the article are as follows. First, with regard to the scope of the system and a legal basis, the scope of the internal control system for a listed company needs to be limited to the compliance of laws and regulations excluding risk management operation. Also, the internal control system had better be obligated not by a statute but by a more flexible rule of Korea Exchange. In addition, the system needs to be introduced in proportion to the size of companies. Second, in regard of the compliance officer, the officer had better be separated from the legal and audit departments, and the officer needs to be under control by a board instead of an internal auditor. Besides, the compliance officer is recommended to be separated from a person directly in charge of the compliance work. In the case, the paper suggests that there be no qualification on the compliance officer, but the person in charge of the compliance affairs be a lawyer including a foreign lawyer. Next, the study shows how much important the incentives are for more adoption of the compliance system by listed companies by introducing good examples of other countries. The incentives may be provided from the criminal, administrative and civil sides. Finally, it is emphasized that more specific and professional education considering the needs of companies are very important for training a qualified lawyer for the compliance work.

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Internal control, Internal control system, Compliance officer, COSO, Disclosure control and Procedure, Federal Sentencing Guidelines, Caremark case, Corporate social responsibility, Sarbanes-Oxely Act